Auditor General Scope of Work
The Office of the Auditor General completes the following types of work:
- Compliance Auditing
- Value for Money Auditing
- Special Investigations (Fraud and Waste, Whistleblower)
Audit and Assurance work includes the examination and evaluation of the adequacy and effectiveness of the City’s governance, risk management process, systems of internal control and the quality of performance in carrying out assigned responsibilities to achieve the organization’s goals and objectives. This includes both compliance and value for money audits. The City’s processes should function in a manner that ensures:
- Risks are appropriately identified and managed.
- Significant financial, managerial, and operating information is accurate, reliable and timely.
- Actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
- Resources are acquired economically, used efficiently and are adequately protected.
- Programs, plans and objectives are achieved.
- Significant legislative and regulatory issues impacting the City are recognized and addressed properly.
- Quality and continuous improvement are fostered in the organization’s internal control processes.
In addition to audits, special investigations may be undertaken by the OAG pursuant to Council having given that authority under the Whistleblower By-law (19-181) and the City of Hamilton’s Fraud Policy and Protocol. These include reviews or investigations of matters of alleged or suspected wrongdoing, per the Whistleblower By-law or fraud, waste or other similar activities reported by employees or residents through the Fraud and Waste Hotline or other mechanisms.